El informe de transparencia de las firmas auditoras: evidencia del mercado español 2010-2013

• Ana Zorio-Grima ^[1] ; María Antonia García-Benau ^[1] ; Alfredo J. Grau-Grau ^[1] ; Floralba Paredes-Ojeda ^[1]
  1. [1] Universitat de València

     Universitat de València

     Valencia, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 47, Nº 2, 2018, págs. 280-305
• Idioma: español
• Títulos paralelos:
  • The transparency report issued by audit firms: evidence from the Spanish market 2010-2013
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• Dialnet Métricas: 1 Cita
• Resumen
  • español

    Este trabajo analiza los Informes Anuales de Transparencia publicados en España en 2010, tras la aprobación de la Ley 12/2010 de Auditoría de Cuentas (LAC), y en 2013, tras la publicación del Reglamento de la LAC y las nuevas propuestas europeas. Los resultados de esta investigación, pionera en nuestro país, evidencian un nivel de transparencia elevado en los items de divulgación obligatoria según la normativa y en aumento de 2010 a 2013. No obstante, se reduce la presentación de información voluntaria en 2013. Nuestro estudio revela que las firmas más grandes y menos dependientes de los ingresos por servicios de consultoría son las que presentan mayor transparencia informativa en sus Informes Anuales de Transparencia.

  • English

    This paper looks into the Annual Transparency Reports published in Spain in 2010 as a consequence of the Spanish Auditing Act 12/2010, and in 2013 after the publication of the 2011 Spanish Auditing Regulation and the new European Union proposals. The results of this pioneer research in our country evidence a high level of transparency regarding the compulsory items legally required, showing an increasing trend from 2010 to 2013. However, there is a decrease in voluntary information in 2013. Our study reveals that bigger audit firms and firms less dependent on fees from consultancy services are the ones with higher transparency levels in their Annual Transparency Reports.

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